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ALLIANCES (Tables)
 9 Months Ended
Sep. 30, 2024
ALLIANCES [Abstract]  
Selected Financial Information For Alliances
Selected financial information pertaining to alliances was as follows, including net product sales when BMS is the principal in the third-party customer sale for products subject to the alliance. Expenses summarized below do not include all amounts attributed to the activities for the products in the alliance, but only the payments between the alliance partners or the related amortization if the payments were deferred or capitalized.

Three Months Ended September 30,Nine Months Ended September 30,
Dollars in millions2024202320242023
Revenues from alliances
Net product sales$3,091 $2,762 $10,323 $9,614 
Alliance revenues105 138 355 461 
Total alliance revenues$3,196 $2,900 $10,678 $10,075 
To/(from) alliance partners
Cost of products sold$1,496 $1,330 $5,013 $4,650 
Marketing, selling and administrative(76)(52)(220)(190)
Research and development50 1 150 81 
Acquired IPRD — — 880 55 
Other (income)/expense, net(12)(10)(126)(37)
Dollars in millionsSeptember 30,
2024		December 31,
2023
Selected alliance balance sheet information
Receivables – from alliance partners$190 $233 
Accounts payable – to alliance partners1,455 1,394 
Deferred income – from alliances(a)
236 274 
(a) Includes unamortized upfront and milestone payments.